The method of forming a resistance layer through carbonization by the irradiation by a laser beam has the feature of simplifying the manufacturing process and consequently is inexpensive to produce in comparison with other carbon element manufacturing methods. Such conventional manufacturing methods using irradiation by the laser beam, however, are defective in that the resistance layer formed by carbonization is exposed to the exterior so as to be structurally breakable, likely to fall by vibrations or the like, and may fluctuate in the resistant value due to absorption of moisture. It is often necessary to eliminate such defects by coating the resistance layer after it is formed with a film, but the film is very troublesome to form because of the resistance layer is breakable as abovementioned. As a result, the manufacturing process for the resistance element has not been fully simplified.